新时期数字经济对税收征管的挑战及对策研究

Research on Challenges and Countermeasures of Digital Economy to Tax Collection and Administration in New Era

随着互联网技术的发展,网络得到了各个领域的广泛应用,促使传统行业进行改革和发展。随着社会信息化的全面发展,我国经济形态发生了重大转变,新时期的经营活动趋于数字化,数字经济模式取得了飞速发展,并且已经成为当前经济发展的热点。在拓展经济模式的同时,对我国税收征管也产生了巨大冲击,使得传统的税收征管模式已经难以适应数字经济时代的需求。论文阐述了数字经济与税收管理的内涵,分析当前数字经济对税收征管的挑战,并提出有效的对策,以推动我国税收法律体系的完善。

With the development of internet technology,the network has been widely used in various fields,promoting the reform and development of traditional industries.With the comprehensive development of social informatization,China's economic form has undergone a major change.In the new era,business activities tend to be digitalized.Digital economy mode has achieved rapid development,and has become the hot spot of current economic development.While expanding the economic mode,it also has a huge impact on China's tax collection and administration,making the traditional tax collection and administration mode has been difficult to adapt to the needs of the digital economy era.This paper expounds the connotation of digital economy and tax administration,analyzes the challenges of current digital economy to tax collection and administration,and puts forward effective countermeasures to promote the perfection of China's tax law system.